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Rendy Rendy
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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE Rendy, Rendy; Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p141-148

Abstract

The purpose of this study was to determine the effect of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance with e-Commerce users. The research method used is quantitative research using a questionnaire, this research is distributed to 100 Online Shopping Taxpayers in Depok City. The sample collection technique is Convenience Sampling, data analysis in this study was conducted using data quality test, classic assumption test, multiple regression analysis, t test, F test and test coefficient of determination. The results showed that partially understanding of tax regulations does not affect the compliance of e-Commerce taxpayers, tax rates do not affect the compliance of e-Commerce taxpayers, taxpayer awareness affects e-Commerce users' taxpayer compliance. While simultaneously Understanding Tax Regulations, Tax Rates and Taxpayer Awareness influences the Taxpayer Compliance with e-Commerce users.
Co-Authors Abdul Fatah Andira Taslim Andreyani, Graciela Anggoro, Muhammad Agung Ardiles, Zikho Bahjatul Murtasidin Darwance Darwance Dini Wulansari Edwar, Yulia Eva Utami Ginting, Wenny Anggeresia Ibrahim Ibrahim Irawati, Wiwit Irfan Marwanza, Irfan Irmayanti, Elvia Kennardi Tanujaya Khotimah, Adilla Husnul Mansyur, Michelle Livia Michael, Andre Mikhael Surya Widjaja Mohammad Agung Nugraha Montolalu, Stefan Josua Muchtar muchtar Nizwan Zukhri Nyonata, Ricky Anderson rawy anggrainy, luvina nabila Reiza , Baskoro Sanoto, Jazuli Santoni Santoni, Santoni Saputra, Dimas Sarpin Sarpin, Sarpin Sulistiyanto, Teguh Eko Susanto Susanto Syavitri, Dewi Tanujaya, Kennardi Tasrif, Tryan Minarta Nagara Tony Sudirgo Zarina, Berlian